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Form 100. Personal Income Tax Declaration 2023

10.1.8. For assistance to people with disabilities

Amount 

  1. Taxpayers who are entitled to the application of the minimum for disability of descendants or ascendants may deduct 100 euros per disabled person when the sum of the general tax bases and savings does not exceed 80,000 euros, in individual taxation, or 100,000 euros in case of joint taxation.

    The consideration of a person with a disability is that established by state personal income tax regulations.

    When several taxpayers have the right to apply this deduction, the rules of proration, coexistence and other limits provided for in state personal income tax regulations will apply.

  2. When it is proven that people with disabilities need help from third parties and generate the right to apply the minimum for assistance expenses, the taxpayer may deduct the amount resulting from applying 20% of the amount paid to the Social Security , as a fixed fee paid by the employer, in accordance with the provisions of the Special System of the General Social Security Regime for Domestic Employees, with the limit of 500 euros per year per taxpayer.

    Only the taxpayer who owns the family home that is registered as such in the General Treasury of Social Security will be entitled to this deduction, due to affiliation in Andalusia to the Special System of the General Regime of Social Security for Household Employees, in accordance with the provisions in the applicable regulations.

    This deduction will be incompatible with the deduction "For domestic help" when it is the same employed person who gives the right to the application of both deductions.

Completion

  • General applicable deduction:

    The program will generate a deduction of 100 euros for each ascendant or descendant with a disability who meets the aforementioned requirements.

  • If you need help from third parties:

    In the event that the person with a disability needs help from third parties, they must indicate the following information in the data capture window:

    • The amounts paid in the tax period as a fixed fee that is on behalf of the employer, in accordance with the provisions of the Special System of the General Regime of Social Security for Domestic Employees.

    • The employer's Contribution Account Code.